K.A.S. ROOFING LTD - Filleted accounts

Registered number

11777847

K.A.S. ROOFING LTD

Filleted Accounts

31 January 2026

K.A.S. ROOFING LTD
Registered number:		11777847
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		73,116			38,290

Current assets
Stocks		600			600
Debtors	4	118,600			96,261
Cash at bank and in hand		122,390			100,704
		241,590			197,565

Creditors: amounts falling due within one year	5	(167,856)			(99,737)

Net current assets			73,734			97,828

Total assets less current liabilities			146,850			136,118

Creditors: amounts falling due after more than one year	6		-			(30,265)

Provisions for liabilities			(7,275)			(7,275)


Net assets			139,575			98,578

Capital and reserves
Called up share capital			1			1
Profit and loss account			139,574			98,577

Shareholder's funds			139,575			98,578

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S L Corson
Director
Approved by the board on 29 October 2026

K.A.S. ROOFING LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Computer equipment			4 years straight line
	Plant & machinery			10% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Plant & machinery		Computer equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	11,870		1,651		60,674		74,195
	Additions	-		-		43,000		43,000
	At 31 January 2026	11,870		1,651		103,674		117,195

	Depreciation
	At 1 February 2025	2,543		1,651		31,711		35,905
	Charge for the year	933		-		7,241		8,174
	At 31 January 2026	3,476		1,651		38,952		44,079

	Net book value
	At 31 January 2026	8,394		-		64,722		73,116
	At 31 January 2025	9,327		-		28,963		38,290


4	Debtors					2026		2025
£							£

	Other debtors					118,600		96,261


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					13,841		3,900
	Obligations under finance lease and hire purchase contracts					70,064		9,490
	Taxation and social security costs					75,473		67,368
	Other creditors					8,478		18,979
						167,856		99,737


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					-		30,265


7	Other information

	K.A.S. ROOFING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	105 Redbrook Road
	Barnsley
	South Yorkshire
	S75 2RG